'Two birds, inseparable friends, cling to the same tree. One of them eats the sweet fruit; without eating, the other looks on' (Mu. Up. III, 1, 1). This text declares that one enjoys the fruit of works while the other, without enjoying, shining abides within the body. Now this shining being which does not enjoy the fruit of works can only be the being previously described as the abode of heaven, earth, &c., and characterised as all knowing, the bridge of immortality, the Self of all; it can in no way be the individual Self which, lamenting, experiences the results of its works. The settled conclusion, therefore, is that the abode of heaven, earth, and so on, is none other than the highest Self.--Here terminates the adhikarana of 'heaven, earth, and so on.'